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40-10-185
Section 40-10-185 Tax lien not required to be offered as being against property of specific
person. When a tax lien is offered for auction or sale, it shall not be necessary to list,
auction, or sell it as being against the property of any specific person. The auction or sale
is not invalid by reason of the fact that the property was assessed in the name of a person
other than the rightful owner or to a person unknown, if the description and the uniform parcel
number of the real estate in the tax lien auction list is sufficient to identify it and the
amount of taxes, interest, penalties, fees, and costs for which its tax lien is to be auctioned
or sold. (Acts 1995, No. 95-408, p. 864, §7; Act 2018-577, §1.)...
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40-10-184
Section 40-10-184 Auction procedures; winning bids; no extinguishment of restrictions,
covenants, etc. (a) On the day and time designated for a tax lien auction, the tax collecting
official shall proceed to auction all tax liens described in the tax lien auction list compiled
as provided in Section 40-10-183, except those for which the taxes, penalties, interest,
fees, and costs thereon have been paid. Any tax lien unsold after a tax lien auction shall
be retained by the county for future auction or sale as provided in this article. (b) A tax
lien shall be sold at auction pursuant to this article to the person who pays all taxes, interest,
penalties, fees, and costs due on the property, including an origination cost of twenty dollars
($20) as of the date of auction and a twenty dollar ($20) auction fee, and who, in addition,
bids the lowest interest rate on the amount required to be paid to redeem the property from
the sale. The beginning interest rate bid shall not exceed a rate of 12...
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40-10-187
Section 40-10-187 Tax lien certificate. (a) The tax collecting official shall make,
execute, and deliver a tax lien certificate to each purchaser at a tax lien sale or auction
or to each assignee thereafter and shall collect from the purchaser or assignee a fee of five
dollars ($5) for each tax lien certificate. The tax lien certificate shall be in a form provided
by the Department of Revenue and shall also include a certificate of redemption form as provided
in Section 40-10-194. (b) A tax lien certificate shall evidence the auction or sale
or assignment to the holder of the tax lien certificate of the delinquent and unpaid taxes,
penalties, interest, fees, and costs set forth therein and represented by the tax lien. (c)
A tax lien certificate shall bear the interest rate per annum as bid on by the purchaser at
the tax lien auction or as agreed upon by the purchaser at the tax lien sale, until the tax
lien certificate is redeemed as provided pursuant to Section 40-10-193. (d) The tax...
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40-10-197
Section 40-10-197 Action to foreclose the right to redeem and quiet title; notice requirements;
effect of foreclosure; deed; expiration of certificate. (a) At any time not less than three
years after the auction or sale of a tax lien but not later than 10 years after the auction
or sale, if the tax lien is not redeemed, the holder of the tax lien certificate may bring
in the circuit court of the county in which the property is located an action to foreclose
the right to redeem and quiet title to the property in the name of the holder of the tax lien
certificate. If any applicable law or court order prohibits bringing an action to foreclose
the right to redeem and quiet title to the property, the limitation provided in this section
shall be extended 12 months following the termination of the prohibition. (b)(1) At least
30 days before filing a tax lien foreclosure action under this article, but not more than
180 days before the action is commenced, the holder of the tax lien certificate...
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40-10-181
Section 40-10-181 Definitions. For purposes of this article, the following terms shall
have the following meanings: (1) TAX COLLECTING OFFICIAL. The elected or appointed person
responsible for collecting ad valorem taxes in a county. (2) TAX LIEN. The perpetual first
priority lien provided by Section 40-1-3 against any parcel of real property representing
taxes assessed and levied against the property, together with interest, penalties, fees, and
costs applicable by law to the taxes. (3) TAX LIEN AUCTION. The public sale of all tax liens
advertised under Section 40-10-182 and held no earlier than March 1 or later than June
15 of the current ad valorem tax year where the awarding of the tax lien certificate is based
on the lowest interest rate bid on a tax lien. (4) TAX LIEN SALE. The sale of an unsold tax
lien by private sale between a tax collecting official and the purchaser of a tax lien under
Section 40-10-199. (5) UNIFORM PARCEL NUMBER. The unique parcel identification number...
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40-29-33
Section 40-29-33 Application of proceeds of levy. (a) Collection of liability. Any money
realized by proceedings under this article (whether by seizure, by surrender under Section
40-29-24, except pursuant to subsection (b)(2) thereof, or by sale of seized property) or
by sale of property redeemed by the State of Alabama (if the interest of the State of Alabama
in such property was a lien arising under the provisions of this title) shall be applied as
follows: (1) EXPENSE OF LEVY AND SALE. First, against the expenses of the proceedings; (2)
SPECIFIC TAX LIABILITY ON SEIZED PROPERTY. If the property seized and sold is subject to a
tax imposed under this title which has not been paid, the amount remaining after applying
subdivision (1) shall then be applied against such tax liability, including any penalty and
interest, (and, if such tax was not previously assessed, it shall then be assessed); (3) LIABILITY
OF DELINQUENT TAXPAYER. The amount, if any, remaining after applying subdivisions...
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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper
notice; trial and decree of sale; fees; reports. (a) After the first day of January, the Tax
Collector of Calhoun County shall mail a statement to all delinquent taxpayers addressed to
the party in whose name the property was assessed, showing a brief description of the property,
and the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the
taxes and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale
of the property for taxes, nor invalidate the title of any property sold for taxes. (b)(1)
Within the time allowed by law, it shall be the duty of the tax collector to furnish the judge
of probate a list of all property on which the entire amount of taxes have not been paid,
which list shall show the name of the person to whom the property was...
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40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b),
no deed, bill of sale, or other instrument of like character which conveys any real or personal
property within this state or which conveys any interest in any such property shall be received
for record unless the privilege or license tax is paid prior to the instrument being offered
for record as provided in subsection (c). (b) No privilege or license tax shall be required
for any of the following: (1) The transfer of mortgages on real or personal property within
this state upon which the mortgage tax has been paid. (2) Deeds or instruments executed for
a nominal consideration for the purpose of perfecting the title to real estate. (3) The re-recordation
of corrected mortgages, deeds, or instruments executed for the purpose of perfecting the title
to real or personal property, specifically, but not limited to, corrections of maturity dates
thereof, and deeds and other instruments or conveyances,...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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40-29-23
Section 40-29-23 Levy and distraint. (a) Authority of commissioner or delegate. If any
person liable to pay any final assessment of tax neglects or refuses to pay the same or fails
to appeal such final assessment within 30 days, it shall be lawful for the commissioner to
collect such tax (and such further sum as shall be sufficient to cover the expenses of the
levy) as herein provided or as otherwise provided by law. The commissioner may levy upon all
property and rights for property belonging to such person or on which there is a lien as provided
in this chapter for the payment of such tax. If the Commissioner of Revenue or his delegate
makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate
payment of such tax may be made and, upon failure or refusal to pay such tax, collection thereof
by levy shall be lawful without regard to the 30-day period provided in this chapter. (b)
Seizure and sale of property. The term "levy" as used in this chapter...
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